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Course Categories

Courses 2014 - 2015

LAW T 503
Problems Of Timing

Credits:
2-3, Max 3

An advanced analysis of tax accounting issues and all problems relating to the timing of income. In addition to the basics of the cash and accrual methods, there will be consideration of the at-risk rules, passive activity losses and credits, installment and deferred payment sales, loss carryovers and carrybacks, inventories and the uniform capitalization rules, §482 adjustments and original issue discount (OID) problems.